Legal Opinion
Cebollero v. Commissioner
United States Tax Court
Decided December 6, 1990No. Docket No. 9396-88UnpublishedCited by 1 opinion
1Opinion of the Court
MANUEL CEBOLLERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cebollero v. Commissioner
Docket No. 9396-88
United States Tax Court
T.C. Memo 1990-618; 1990 Tax Ct. Memo LEXIS 693; 60 T.C.M. (CCH) 1379; T.C.M. (RIA) 90618;
December 6, 1990, Filed
Decision will be entered under Rule 155.
Stephen P. Kauffman, for the petitioner.
Deborah Y. Clark and William T. Lyons, for the respondent.
COLVIN, Judge.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
Petitioner owned a beer and wine retail store which had two cash registers. Petitioner did not report all of the receipts from one of the cash…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
22 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Manuel Cebollero v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1992